Chality reg15tradon number 1184847 (England ènd Wale51 HASTINGS CAT LOVERS (HCL) ANNUAL REPORT AND UNAUDITED FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Doc ID.. fe7150a19f776c79bgbb38226ld5fOd269b666
HASTINGS CAT LOVERS (HCL} LEGAL AND ADMINISTRATIVE INFORMATION Tru#¢es M5 1 G lardine M5 l A Hter Mr R Shepherd CharSty numbtr 1184B47 Independent examiner 014¥er Read FCCA ACA larnes Todd & Co Limired Drayton House Drayton Larbe Chichester Wesl Sussex P020 2£W 3nkers otwest 8ank PLC 80 Lewisham High Street London SE135JJ Lloyds Bank Plc 98 Virtor a Streei London SWIE SIL Doc ID.. fe7150a19f776c79bgbb38226ld5fOd269b666
HA5TING5 CAT LOVERS (HCL) CONTENTS Page Trustees, report Independent exarniner's report Statement ol hnancial acDVities Balance Sheet Notes to the h'nancial siètemenis 7-11 Doc ID.. fe7150a19f776c79bgbb38226ld5fOd269b666
HASTINGS CAT LOVERS (HCL) TRUSTEES, REPORT FOR THE YEAR ENDED 31 AUGUST2025 The trustees preseTht Iheii annual reporl and hnancial stairnnts lor the yEar ended 31 August 2025. The financial siaiements have been prepared In atu)rdance with ihe accovnDng policies sp.t out Ill DDte I to tho frryancial statements and comply with the charitV'5 governi docvrnent. the Charines Act 2011 and "Accciunting an(J Reportyng bv Chari)es- SIAtpmpnt of Recommended Piactsie applicable to charihts ?rep3rinÉ rheir accounts In actordanre with the Financial Kepoinng Standard applicatAe in Ihe UK and ReDublii of ITeland IFRS J021- leNecDve i January 20191. Objt¢ti¥e5 #nd a¢ti¥ities The objecr5 01 irye Charity are for the beneht of the public. to relieve the 5uNerin4 of cars and k4ttens In need of cère and 3ttenbon and. in particular. io pfovide rescue and rL,hurninK fgr Ihe receptron, care and rreatfrni ol such cats. The Charity aims to help.. Elderly people. People with disèbilitit5' •Trd The Reneial putAic l rndnkind wth IhEir cats related problern5. Publlc beneh-t Tne. rriJ81Èg% have paid Oue reeard to euidin¢e issutd by the Charity Cornm&s5ion in decidin8 the charity'5 4cti¥itie5. Actlvltles We are è 2417 Charity and the main a¢Dvitre5 duriryz the year were.. Helpine cèts In tie communlty,. AeliyTnifig Cdt5 And kittens acrpplpd inlo our cait.. Wella.'e support of cats clèssifred J%'Svppw¢ed Cals.: Collection of ¢Je<eased cats from the public domain and Iran5port lo ¥t5 tor IdenDhcaron purposes,. Peunite lost and found cal5 Wlth their owners-, and Fundraising lo suppDri the cat5 in our tare Achlevem¢nt% and perf•im•h¢e IN lurthrane al Ihe o)jecDves of the Chèrity. we collected 8 decased iats. usually w cThm5 of road trathc accidents, and took them 10 ihe vets to check lor mKrochips in iho hopo ihat they would bè reuiiled Wilh ieir owrsers. During the yeèr.. 4 cats were taken Into res<ue. 2 cats were rehomed.. 159 tat5 ielped wilh èdvice given 10 iir owners or rnernbe ol the public.. and 31 cats were réunited with ihei. owneis We a150 had 26 cais in our care and 6 cats n suppoited fD5ter rare Due to hpalth and behavinbral oroblems thErE has been èn intteasÈ iry te number ol lonE Siw c*s who need extra vet support and specialisi care so. therelore. cannot be rehoffled. We hA¥p 15 5pon50rs foi 18 long slay rais We hawe 3 Facebook pa8e5 Wlth approximately s3() TneTDbET5 and 1700 fol owers.. Hastings Cai Lovers IH(Ll wilh app-OxialelY 37LK) member5'. Hastings Cat LDveis Fundraising With approximately I6 members. and HCL Rescue Kittys wilh 17LNJ followers We have a cornmitted ream of volunteer5 who Drelessly raise funds lo.. rhe Cats in our Cafe. Doc ID.. fe7150a19f776c79bgbb38226ld5fOd269b666
HASTINGS CAT LOVERS (HCL) TRUSTEES, REPORT (CONTINUED) FOR THE YEAR ENDED 31 AUGUST2025 NoihinÉ has choneed uver the past few years in cat resiue All the resc$ ale stru88ling to ra15e fund5 and rehDrne the cats In their care. Fundra45in8 p•rformanc• We have had many fundraisiry Veniures this year support our tats and help cats in the cortlrnunity. We have done over 10 bckel collpcDons In Asda. Morrisons ènd Testo. We hèd a very 5urcesslul curry quli ni8ht whece we iaised £725 Lloyds Bank in Ha5tin4s held a tablt sale foi u5 and iaised £250. Our Iwo weekly online èucthons are oui main source of funds and are styll going stiong. ctr nbo¥ We have chhrity tolleclion po15 ID sorne ol the local shop5 and vet pracnces We èlso have foo4J rollection boxe5 ESK and Morrisons botn In Hastyngs. Help In the communbty L)ue io thp. d'r exolo%ion ol the c)t pvpulatron we are ruTrniw a subsid,sed neuterine scheme for peoe on means tested beneht5. They poy £20 towards Theuterin8 Costs and HasDn8s Cat lovers IHCLI pays ih rest. An excellenl dell by411 accounts. Thi5 year we have helped 29 cats thiou8h Ihis stherne. Wp have a150 hplppd with vet costs lor sever31 cats whose ownéiswère In financial difkulty. ReseNes pollcy It Is the policry ol thE Ihdiily thal unrESlii£ted lunds which ha¥e noi )eeD dc5ignaied for a specihc use should be maintained at a leve eouivalent io belweeD i.jree and 51X rntbnlh's ndItle The irJ51EE5 consider that fÈ5èrves JI thi5 level will ensure that. In the event ol a 518thiftcani drop i.ry fuhdirtg. they will be able 1¢ co4rinJe Ihe chity'& cJi'ent aitrvitie% while considerJnon Is given io ways in Which addittornal lund% mèy be ra15ed This level of reserves has been maintbined throuth¢ul thL' year. Structure. govrnaneè and managent The trustèes V4ho sefved dJtin& the year a•d Jp to the date ol s¥naiure of ihe hnancial ststements were.. Ms l G Jardine Ms L A Hunter Mr R Shephe¥d Recruitment and appoSmtment of trustÈts The Tru5fe£s and Fundra15In8 Tearn are all volunieeis and rTre ol the trustees has any beneh-cial interest In the company. All of the tfU5tees3re members of the company and Euaraniee lo contribuie El ITr the event ol a winding up. Doc ID.. fe7150a19f776c79bgbb38226ld5fOd269b666
rn151TO'IIEpoRf ICONnNUIDI MIIGJ Doc ID.. fe7150a19f776c79bgbb38226ld5fOd269b666
HASTINGS CAT LOVERS IHCL) INDEPENDENT EXAMINER'S REPORT TO THE TRUSTEES OF HASTINGS CAT LOVERS IHCLI I reporl lo the tiustets on rny eamInatiOn of the hnancial staiemenis of Ha5tinES Cat Lovers IHCLI (the chariiyl for the yeai ended 31 August 2025 ftespons1bllles and basis of pOrt As the trustees of the charity you are responsible lor the prpparatson of the fi-nancial Statements in accordance with the requirernent5 01 the Charibes A(r 20JI. I report In respect of my examinaben of ihE charily'5 h"nancial statements tafried out undei seciw)n l45 af Ihe Chaiihes Art 2011. In iarrying Qdt my examsnatlon I ha¥e followed tle Direthons iivÈn by the Chafity Comm15yon under sech¢n 14515llbl I thTr ChaiitriQS Art 20. 1. Independent exarnin?r's statem¥nl Your attention is d¢awn ro ihe faci thèi the charily has prepared the fin•noal 51aternent5 in accordance wilh tho rolo¥ant vtr%idn tsl th• Staiemtnl ol Recornrnended Pracrce app'cable to charithes preparing their hnaTrci31 slatemenis In accordance With the Financial Ropornng siandaid •ppli¢able in Ihe Uk and Republi¢ tsl Ii•+aThd IIRS 1021.n preference io the Accountin8 and Repornn8 by Lharithes.. Statèment of Recomrnended Pracncc Is%urd on l April 7rM)S which 15 refprivd to In the exlanl reRtslarons bui has beefj withdrawn l under514nd ihar ihis has been done In order for ihe hnancial STaiemÈrtts to provide a true and fair View in Ircordance wirh UK Gtnerally Acctpred AccotsnDng Pracnce. I hav rnmplrpd my examinatron I conh.rm thèt Tho m3tteri ttsme to my artenth'on in connection wilh the eximinatyon 8iviw rne cause io belie¥e thot ITr any rn,Iteriol respoct-. acCounnI retords werè not kepi in respect of the chariiy as required by secthon 130 01 ihe Chhrthe5 Act 2011. Ihv Iindnrial slalernent5 do not a<cord wilh those Fecoid5' or the financial statements do not tompiy with the a?plic•ble requirernenis concernin6 the torm aThd ton¢tn¢ ol hnantial stattmenis Stt Oul In the Chafithes (Accounis and Repgrt51 RegulaDoThs 28 olher than any requileml that the hnaiici•Jl yrarenienls give a rrue and laii view, which Is 01 a fflattei ion%dered as phrl o, an Indepcndcni examination. I havv no ioncprn5 and havil (ome acros5 no other ffjatters In coDnectsun with the examinaDon 10 which attenron should bE drawn In th15 report In trrder 10 enable a proper understanding of the hnbt)cial statemenls lo be rea(hed Oliver R••d FCCAACA Jamvs Todd & Co Limited Dra¥lon Ilotss+ Draylon Lane Cichoste'. WEst Su55ex P020 2EW Dated. 06101 12026 Doc ID.. fe7150a19f776c79bgbb38226ld5fOd269b666
HASTINGS CAT LOVERS (HCL) STATEMENT OF FINANCIAL ACTIVITIES INCLUDING INCOME AND EXPENDITURE ACCOUNT FOR THE YEAR ENDED 31 AUGUST2025 Unrt5trKt¢d lunds 2025 e5trided funds Totsl UnrE5trlcted lunds 1025 2025 2024 Notes Income from. Donations and legxies Chariiable acmvines 7.095 31.661 945 8.040 31.661 3,026 34.608 Total Income 38.756 945 39.701 37.634 EKpeDditure on.. Charitable actiwities 39.110 2.109 41.219 37.451 Totil *APEnditur• 39,110 2.109 41.219 37,451 Net incofflellexpeoditurel 1354 11,5181 183 Transltrrs b+tw+vn lunds 1,164 Npt mo¥emenl in lunds 183 Recone+liaThon of fund%'. Fund balances at I September 2024 17.869 17.869 J7,686 Fund balanc•5 at 31 Auiust 2025 16,351 16.351 17,B69 The statement ol hr)ancial acrivitses Includes all 8ains and losses re(oÈni5ed In ihe year. All IoMe and expenditure derivt from conDDUln8 acllv.hes Doc ID.. fe7150a19f776c79bgbb38226ld5fOd269b666
ASTW40S CAT IMCLI ASAT31 A{lIST1029 sh•tb•nk•I kn hvd liJS1 17169 16351 17J69 17.869 16JS1 17*69 MslGla rRd Doc ID.. fe7150a19f776c79bgbb38226ld5fOd269b666
HASTINGS CAT LOVERS (HCL) NOTES TOTHE FINANCIAL STATEMENTS FOR THE YEAR ENDED 31 AUGUST 2025 Accoubttsng policies Charity inlofftiati¢Jn 3sting5 Cal Li>ver5 IHCLI IS a charily registered with the Charily Cummission of Fnland and W4le& number 1184847. The Chartiy 15 governed by a Trust Deed dated 9 Ay8usl 2019 asdeuile(J In the Trusiees, Repoit. l.l Bash ol pparatIon rhe financi31 statements have been prppared ITh accordance WlTh the chariry's goveinin8 document. Chafifje5 Act 201 L, FRS 102 "The Financial RpportnE Standard applKable In lrye UK and Republic of lieland" I'FRS 102.1 and the harihe5 SORP AccounttnE and Repornn8 b¥ ChariDe5. Siaiernent ol Recomwended PTailice appliiable to charitres preparin8 Iheir accounts In ècttrrdantÈ with the finaniial Reportin8 Siandafd ao?Iicablt In trye UK and Republic of Ireland IFRS 1021, letf?.Cttve 1 Januaiy ?0191 The Iharrty Is a Publ¢c Beneht Enttty as dehned by FR$ 102. The chaiity has taken advanta8t ol ihe provisions In the SORP forcharives ro prepare a siatement ol Cash Flow5. The hnancial staiemen15 have departed ficKn the Chaiities IAc£oJnts aryd Repoitsl Regulatrons 2008 on ¥ tD ihe exlenl required to provide o true ond fair view This departure ha5 Involv followin8 the Slaiemenr ol Recommended Pfactste for choritre5 applyini FRS 102 raiher than ihe vei¥ioo of the Staiemeni ol Re<oM[neded PractKC whith 15 reterred io In the Re8ulatioTrs bul which has since been withdwawn. The hnancial stètements ère prÈparÈd In steilin8. which 15 Ihe 1vncD3fr currency ot the charily. Monetary amounts In Ihese h'nancial siaiemenis afe rounded 10 the neaie5t £ The financi31 staiements hèwe been prepared undei Ihe ieceim and payments mpihod The piincipal accounttn8 policies ad¢pied art set gut bplow. 1.2 G•ini ¢tsh¢•fh At Ihe Dme of appioving the hnancièl stètcmenis. Ihe trustees re050nable expcciahon thar the charity has ade4uaie soUl¢eS to conttryue In gperatyonal ex srence Ine foreseeèble lulure Thus iht trustees conttnue to adDPt the 8oin8 concern basis ol aicoJntyng ITh preparing the frnantthl staternenis 1.3 Chailtabk funds Unrestricted lunds are available lor use at thE dI5(retn of the tvuslees In furrherance ol Iheir charitats¢e obiecnves. 1.4 Income Income 15 recogni5ed when the chariiy recewes rt. 1.5 ExpendTrture Expendilure Is recogiised oncE the ThLe¥ has beery spent. Expendiiure Is classihed by acbvity. The iosts of each atnvity are made up of ihe toral of dir1 cosis and shared c0515, Inc.udin8 5UPPOII cvs15 Involvcd in undertakin8 tèth atDvrty DirErt C05t5 3ttributable to 3 51ngle aCDvllV èle èllDialed ¢Jire-Ily 10 Ih31 acnvity. Shored cost5 which cuTrtribute to rnofe than one achviiy and suoport costs which ale Jnribuiable to a sin8le acbvity arE apporknuned tween those acknvitres ory a bJ515 congMeni Wllh the use ol resourtes. 1.6 Cash and cash equwalents Cash and cash eoubvalents Include cash In har. dep05it5 held at cal With bank5. Other short.term liquid investmen15 with original maturines ol three months 01 less, and ban< ovEwdraft5 Bat4k overdrafts are shovln within borrowin85 In Doc ID.. fe7150a19f776c79bgbb38226ld5fOd269b666
HASTINGS CAT LOVERS IHCL) NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENOED 31 AUGUST202S Accountlng polKles (Continuedl Basic fi-nancial assets. which include deibiors and £ash and bènk balances. ale Initsally rneasured a rran5actson price Including Iran5athon costs and are subsequently Caified at amurised tost uMn8 rhe eHeiiive inte$1 method unle55 the arrangetnent conshlure5 a ftnancing rransacr,on. where the iransacthon Is measured ar the prp5ert valuè of th future recelpts discgunled at a ma.ket rate of Inieresi. Financ'al assets dassihed as reieivable %ithin one year are not mortis 8uslcAlnunclal Ilobillties 8•51¢ Inancial Iiabilitses. Including £rediiOn and bank loan5 are Inityally reco8n15ed ai iransèction prite vnle55 Ihe arran8emeni consviutes a financing iransaction. where the debl Insirufflellt Is rneastsred at ihe presert value of the lutu'e paynienls disLuuiilyd 41 a rnoikel rale ol te.'est. Financial liabi14hes cla5$1lied as payèts within vear are noi arnoity5ed. Debr in51rumenis are subseQueni caiiied • èmorosed ¢ost. ihe eflecttve iThierest rate method. Trade creditor5 ore obliiatron5 to pay lor 8oods or ser¥kes thèt bten acquired in the ordinary couise of uperitro¥n5 from suppllers. Amount5 oayable ère chssihed as cwreit liabilit.e5 11 payment Is due within one year or lèss It not. Ihey are pre5enied a5 nOnurren1 liaknlires Trbde ctediiors arp rEcognisel Initr3 ly ai Iran5ècron pnce and subse9uently m•asvred èt arnvrrTsed cost usin8 the elfecrive Interest rneihgd. Oerecoqnifron •lfvnonclolliobMilles Flnan£lal lbi"tieS are deiecoanised wh¢n thp Ih4VitW5 ionlractual obl*aDons expire aro d6schar8ed or Cancelled. Ciltlcal accountini estlmales and Jud81ntS In the applicatron of the chanty's atcountyng politi•%. thtr trustees are required tn mak? jud8emènts, estimates and a5surnption5 abour the carryinE amount of asseis and Iiabilityes ihal are nor readiw èppaient Ifom Oihor sourctrs. The estirnaie5 and asSOCtated assumpthffi5 are ba5e41 on h15torical experience and other lactors that aTe considered to be relevdnt Actual re5ullS may difler fiom these psfimales The esnmates and undertyin8 assumpnons are rev1ewed an ongoine basis Revisbns to accounring esnrndtes Ore recoEni5ed In the period In which the esthmale 15 revised where the rewsion affecrs only thèt perioj. or In the period ol the ievision and lulure peiiods v4heie the revi5iDn aNeds both curient and futuie periods Income from donabons and le8acbos Unrestricted funds 2025 AÈstrkièd Unrestricted Restiitted funds Totol funds 2025 2025 2024 2024 Z024 Donation5 bnd gifts 7.095 945 8.040 3.026 3,026 Doc ID.. fe7150a19f776c79bgbb38226ld5fOd269b666
HASTINGS CAT LOVERS IHCL) NOTES TO THE FINANCIAL STATEMENTS ICONTINUED) FOR THE YEAR ENDED 31 AUGUST2025 Income from thafTrtable acllvitles Unrestrkttd Vnre5tricted funds 2024 funds 2025 Cat Sanctuary Sale ol goods Sale5 of Services by benehciaries O¢her Income 225 2,849 31.534 2,9S9 28,702 31,661 34.608 Expenditure on £haritable a£¥e$ Cat SarKiuary C•t S•fi¢tu•ry 202$ 1024 Dir*tt cosls Veterinary fees ènd meilicine Cat food and littèr 20,8S1 10,278 2,222 3,Q49 17.856 11,671 1.375 1.552 Fundiaising mèterials Cat welfare 36,4CYS 32.454 Share ol support ènd io¥ernan<e ¢o$ts lsee note 61 Supporl fjovernance 4,S19 3C¥J 4.757 240 41,219 37.451 Analy515 by lund Unresrricted funds Re5tiicled funds 39.IID 2,109 37.451 41.219 37.451 Doc ID.. fe7150a19f776c79bgbb38226ld5fOd269b666
HASTINGS CAT LOVERS (HCL) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDEO 31 AU6U5T2025 Support cost5 allocated io actl¥ilies Z015 2024 Motor eMpiises A¢countancv Computer eNpenses Reni 346 780 622 2.408 363 338 780 488 2.S80 272 ID5urance SlaDonerv Sundry eKpen5t5 Govprnanrp ro%is 195 104 240 4,819 4.997 Analysed between.. Cal Sancluary 4,819 4,997 Ntt mov¢menl in lunds 2025 2024 The net mo%.mnt ifi funds 15 51ated after chai8in8llcreditiryil Fees payable for rhe Independèni e4arninan¢ off hp rharit¥'s h"nan£ièl statemefils 210 Trusttos None t>1 Irustees lor any persons conheded wilh Ihernl CeiVed any rernunerJtyon or benefits from the charity durin6 the year. Employtts The average rnonihly number of employees durin8 the year wa 2025 2024 Numbev Numb¢r Total Ihere were no employees whose annual remunerarop was nK)re than £60.000_ io Taxayon The chariiy 15 exerp1 from taxatton on It5 3c1iviiie5 because all its ifiiomE is applied for chariiab1e purposes. Doc ID.. fe7150a19f776c79bgbb38226ld5fOd269b666
HASTINGS CAT LOVERS IHCL) NOTES TO THE FINANCIAL STATEMENTS (CONTINUED FOR THE YEAR ENDEO 31 AUGUST2025 li estrlcted ftsnds Ai I Sepiember Z024 Incom% sor(e$ Re50uices expended Transfers At 31 Au8USt 2025 The Leo Fund 945 12.1091 1.164 The Leo Fund was è ieseivt c."eatÈd to htlp a cat called Leo and suopori the fdmil¥ vjilh veterinary fees Fundraising 4va5 done to hvlp pay for Ihis proiefi and any shortfall was donaied via the unr¢51ricted ieserves held Ha5ttn8s Cai Luvor5 IHCLI. Iz Vnresiii¢ied lynd5 The reStriCted funds r>f Iht ch)rilycornpri5e 4h• Jnpxppfjded balarKe5 01 donattan5 and Eranis which ère not subject 10 5pecihc condinons by dontrrs and 8raniors a5 10 how they rnèy be u%ed Thèse iiiludt designare.d fund% which ha¥p b@en sei aside out of uniesificied lunds by the Irv5ree5 for 5pecihc purp)ses. At l Septembei 2024 Ineomlnt Rtwurces exptfvded Transl•rs AI 31 August 202S General funds 17.869 38,756 139.1101 16.351 Pre¥loys *r.. Al I Stplember 2023 IncDmlnl sourc•s Aesources eApendtd Transfers Al JI Auiusi 2024 General funds 17.686 37A34 137,4511 J7.869 13 R•lat•d party tfansartlons Theie were no dis(k>sae related paiiy tran5actr0fi5 duri the ar 12024. nonel Doc ID.. fe7150a19f776c79bgbb38226ld5fOd269b666